試題詳解

3.( ) Adans Company is a retailer and uses a perpetual inventory system. Which statement is correct?
(A) Returns of merchandise inventory by Adans Company to a manufacturer are credited to merchandise inventory.
(B) Freight paid to get merchandise inventory to Adans Company’s store is debited to Freight Expense.
(C) A return of merchandise inventory by one of Adans Company's customers is credited to merchandise inventory.
(D) Discounts taken by Adans Company's customers are credited to merchandise inventory.